Companies (Audit, Investigations and Community Enterprise) Act 2004
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Change 1
40 Becoming a community interest company: Scottish charities
(1) A company that is a Scottish charity may not become a community interest company. (2) If a company that is a Scottish charity purports by special resolution to change its name to comply with section 33, the Commissioners of Inland Revenue may apply to the Court of Session for an order quashing any altered certificate of incorporation issued under section 28(6) of the 1985 Act. (3) Regulations may repeal subsections (1) and (2); and subsections (4) to (7) have effect on and after the day on which regulations under this subsection come into force. (4) A Scottish charitable company may not become a community interest company without the prior written consent— (a) if the company’s registered office is situated in Scotland, of the Scottish Charity Regulator, or (b) if the company’s registered office is situated in England and Wales (or Wales), of both the Scottish Charity Regulator and the Charity Commission. (5) If a company that is a Scottish charity contravenes subsection (4)(a), the Scottish Charity Regulator may apply to the Court of Session for an order quashing any altered certificate of incorporation issued under section 38A. (6) If a company that is a Scottish charity contravenes subsection (4)(b), the Scottish Charity Regulator or the Charity Commission may apply to the High Court for such an order. (7) If a company that is a Scottish charity becomes a community interest company, it shall continue to be under a duty to apply– (a) any property previously acquired, or any property representing property previously acquired, (b) any property representing income which has previously accrued, or (c) the income from any such property. in accordance with its purposes as set out in its entry in the Scottish Charity Register immediately before it became a community interest company. (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
40 Becoming a community interest company: Scottish charities
(1) A company that is a Scottish charity may not become a community interest company. (2) If a company that is a Scottish charity purports by special resolution to change its name to comply with section 33, the Commissioners of Inland Revenue may apply to the Court of Session for an order quashing any altered certificate of incorporation issued under section 28(6) of the 1985 Act. (3) Regulations may repeal subsections (1) and (2); and subsections (4) to (7) have effect on and after the day on which regulations under this subsection come into force. (4) A Scottish charitable company may not become a community interest company without the prior written consent— (a) if the company’s registered office is situated in Scotland, of the Scottish Charity Regulator, or (b) if the company’s registered office is situated in England and Wales (or Wales), of both the Scottish Charity Regulator and the Charity Commission. (5) If a company that is a Scottish charity contravenes subsection (4)(a), the Scottish Charity Regulator may apply to the Court of Session for an order quashing any altered certificate of incorporation issued under section 38A. (6) If a company that is a Scottish charity contravenes subsection (4)(b), the Scottish Charity Regulator or the Charity Commission may apply to the High Court for such an order. (7) If a company that is a Scottish charity becomes a community interest company, it shall continue to be under a duty to apply– (a) any property previously acquired, or any property representing property previously acquired, (b) any property representing income which has previously accrued, or (c) the income from any such property. in accordance with its purposes as set out in its entry in the Scottish Charity Register immediately before it became a community interest company. (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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